Search Results for "Dividend Income"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "Dividend Income"

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High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Lack of Reasonable Belief — Mere Change of Opinion Not Sufficient to Reopen Completed Assessments. The court held that the Assessing Officer must have tangible material to form a reasonable belief of income escapement, and reasons recorded must disclose a live link with the alleged escapement.

10 Oct 2005

The petitioner, M/s German Remedies Ltd. (since amalgamated with Cadila Healthcare Ltd.), challenged two notices dated February 18, 2005 issued under ...

High Court

Bombay High Court Dismisses Revenue Appeal in Income Tax Case on Interpretation of Explanation to Section 73 — Share Trading Loss Not Speculative Where Non-Speculative Income Exceeds Loss. The court held that gross total income for the exception includes all income chargeable under the Act, and if non-speculative income exceeds speculative loss, the exception applies.

2 Feb 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal (ITAT) which had u...

High Court

Bombay High Court Dismisses Revenue's Appeal in Deemed Dividend Case Under Section 2(22)(e) of Income Tax Act. ITAT Correctly Held That Loans to Assessee Were Not Covered as Deemed Dividend Since Lender Companies Had No Accumulated Profits.

8 Feb 2019

The appeal was filed by the Principal Commissioner of Income Tax (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT) dated 20th Fe...

High Court

Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

9 Jan 2025

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

High Court

Bombay High Court Allows Exemption Under Section 10(22) for Interest Income on Surplus Funds of Educational Trust. Interest earned on surplus funds of a school run by a trust is exempt under Section 10(22) of the Income-tax Act, 1961, as it is incidental to educational activities.

29 Jun 2005

The case involves a reference under Section 256(1) of the Income-tax Act, 1961, by the Income Tax Appellate Tribunal at the instance of the assessee, ...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

1 Jan 2022

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

High Court

Madras High Court Dismisses Revenue's Appeal in Deemed Dividend Case — Advances from Sister Concern for Software Development Held Not Deemed Dividend Under Section 2(22)(e) of Income-Tax Act, 1961. Business Transactions in Ordinary Course Excluded from Deemed Dividend Provisions.

20 Jan 2026

The Revenue filed an appeal under Section 260A of the Income-Tax Act, 1961 against the order of the Income-Tax Appellate Tribunal, Chennai 'C' Bench d...

High Court

Bombay High Court Dismisses Revenue's Appeal in International Taxation Case on Accrual of Interest and Tax Treaty Interpretation. Interest on Government Securities Held by Cyprus-Based Bank Does Not Accrue on Last Day of Financial Year When Not Due; Sale of Securities Constitutes Business Profits Under Article 14 of India-Cyprus DTAA.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) which ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case, Allows Additional Deduction Claim Without Revised Return. Assessee's claim for deduction under Section 43B of Income Tax Act, 1961, though not made in original return, is admissible before appellate authorities.

21 Jun 2012

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) which upheld the assessee's...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Assessment Years 2005-06 to 2008-09 Due to Lack of Failure to Disclose Material Facts and Change of Opinion. Remuneration Paid to Directors Was Fully Disclosed and Examined During Original Assessment, So Reopening Invalid.

20 Feb 2013

The petitioner, M/s. OHM Stock Brokers Pvt. Ltd., a share and stock broker, challenged notices under Section 148 of the Income Tax Act, 1961 for reope...

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